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Detailed Tables
Two items noted in each table in this workbook can help explain their parameters:
(1) the letter designation (e.g., Table A); and
(2) the group of taxpayers (e.g., All 2007 returns).
There are 12 different types of primary tables (Tables A through L) and seven secondary tables (Tables D.1,
E.1, F.1, I.1, J.1, K.1, and L.1). Each secondary table provides additional detail for the corresponding primary
table.
Tables that have the same letter designation contain the same type of information, except for different groups
of taxpayers. For example, Table A is a summary of total income and tax, so there is a “Table A” for both full
year resident returns and part-year resident returns, as well as other groups of taxpayers. The list below shows
the categories used in each table.
Table A: Total AGI, deductions, credits, and net tax.
Table B: Average AGI, deductions, credits, and net tax.
Table C: Number of filers for each filing status, itemized returns, and form used.
Table D: Total for each component of income (e.g., wages) and federal adjustment.
Table D.1: Average amounts and number of claimants for each component of income (e.g., wages) and
federal adjustment.
Table E: Total for each federal adjustment (i.e., above-the-line deduction).
Table E.1: Average amounts and number of claimants for each federal adjustment (i.e., above-the-line
deduction).
Table F: Total for each Oregon addition and subtraction.
Table F.1: Average amounts and number of claimants for each Oregon addition and subtraction.
Table G: Number of filers who claimed the Oregon standard deduction and the additional deduction
for the elderly or blind.
Table H: Number of filers who itemized their federal and Oregon deductions, including the special
medical deduction for the elderly.
Table I: Total for each Oregon credit.
Table I.1: Average amounts and number of claimants for each Oregon credit.
Table J: Number of personal, severely disabled, and disabled child exemptions.
Table J.1: Number of personal exemption credits.
Table K: Total amounts of withholding, estimated payments, tax paid with returns, refunds, and
donations to charities.
Table K.1: Average amounts and number of returns with withholding, estimated payments, tax paid
with returns, refunds, and donations to charities.
Table L: Total amounts of federal taxes and credits.
Table L.1: Average amounts and number of returns with federal tax and credits.
meters:
en secondary tables (Tables D.1,
etail for the corresponding primary
mation, except for different groups
o there is a “Table A” for both full-
of taxpayers. The list below shows
and form used.
deral adjustment.
ponent of income (e.g., wages) and
duction).
ral adjustment (i.e., above-the-line
gon addition and subtraction.
ction and the additional deduction
deductions, including the special
gon credit.
d exemptions.
aid with returns, refunds, and
g, estimated payments, tax paid
and credits.
Quintile Groups for Selected Groups of
Full-Year Resident Returns
The following tables contain full-year resident returns with breakdowns by tax status (taxable or nontaxab
standard or itemized deductions, filing status (single, joint, head of household, or married filing separately
family size, and age.
Quintile Group AGI Range
First 20% Less than $11,725
Second 20% $11,725 - $25,157
Middle 20% $25,157 - $44,224
Fourth 20% $44,224 - $76,745
Next 15% $76,745- $149,917
Next 4% $149,917 - $352,236
Top 1% $352,236 +
d Groups of
eturns
by tax status (taxable or nontaxable),
ehold, or married filing separately),
ange
$11,725
$25,157
$44,224
$76,745
$149,917
$352,236
236 +
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year standard deduction returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 8,139 10,561 -192,364 1,189 76 3,409 19,800 210 16 54 12
0-5 116,339 88,234 309,074 1,087 915 6,487 232,680 115,854 5,867 3,756 2,977
5-10 113,642 128,068 841,403 795 6,413 16,944 252,776 568,634 33,059 18,386 17,414
10-15 96,752 148,109 1,206,808 647 22,931 35,828 231,484 919,817 60,977 28,365 36,399
15-20 92,611 161,672 1,617,286 624 47,928 58,276 227,191 1,289,050 91,825 33,556 61,324
20-25 79,816 148,216 1,790,091 683 75,194 57,204 197,618 1,463,598 109,966 31,028 80,929
25-30 65,606 125,210 1,798,066 609 94,457 55,538 164,573 1,485,860 115,586 25,918 90,814
30-35 51,918 101,624 1,681,443 583 102,422 51,920 132,894 1,395,646 111,063 19,710 91,765
35-40 40,243 81,413 1,504,678 519 100,895 48,594 106,129 1,250,007 100,985 15,069 86,070
40-45 30,210 63,012 1,279,937 650 94,201 45,526 82,309 1,058,854 86,438 11,453 75,057
45-50 22,358 48,449 1,059,480 700 81,100 41,498 63,525 874,480 71,910 8,740 63,187
50-60 30,746 69,791 1,678,539 960 126,477 79,463 93,091 1,381,261 114,511 12,309 102,214
60-70 18,494 43,944 1,194,200 939 88,107 60,996 59,301 987,214 82,648 7,701 74,952
70-80 11,082 26,851 826,706 959 56,928 48,126 36,969 686,039 57,917 4,716 53,201
80-90 6,705 16,260 566,956 851 35,765 32,550 22,754 476,851 40,573 2,910 37,663
90-100 3,822 9,150 361,780 474 20,624 19,640 12,954 309,015 26,475 1,677 24,798
100-250 7,745 17,996 1,027,876 3,060 42,266 52,959 26,501 909,411 79,147 3,918 75,229
250-500 619 1,398 201,776 1,253 3,363 5,594 2,102 191,947 17,063 479 16,584
500 + 240 556 262,546 4,548 1,314 3,857 840 261,083 23,413 476 22,937
Quintile Distribution
First 20% 159,427 132,621 315,954 2,553 1,774 13,576 327,547 236,937 12,487 7,826 6,062
Second 20% 159,417 215,771 1,615,350 1,081 23,303 41,355 370,333 1,185,230 74,903 37,348 42,988
Middle 20% 159,403 281,686 2,943,036 1,082 96,767 101,667 391,464 2,361,300 170,661 58,485 117,156
Fourth 20% 159,420 307,262 4,636,324 1,694 258,580 143,005 403,047 3,836,992 301,033 61,905 241,419
Next 15% 119,566 257,923 5,612,797 3,025 413,609 227,942 339,670 4,636,584 381,025 46,435 334,788
Next 4% 31,884 76,869 2,464,700 2,911 163,859 137,996 106,145 2,060,370 174,437 13,643 160,797
Top 1% 7,970 18,382 1,428,119 8,783 43,486 58,869 27,283 1,307,415 114,892 4,579 110,313
Total 797,087 1,290,514 19,016,282 21,129 1,001,378 724,409 1,965,490 15,624,829 1,229,438 230,221 1,013,525
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year standard deduction returns
AGI Category Distribution
Oregon Adjustments Tax as a
Tax as a
AGI Level Number of Number of Adjusted Gross Taxable Percent of
Federal Tax Other Deductions Gross Tax Credits Net Tax Percent of
($000) Returns Exemptions Income Additions Income Taxable
Subtraction Subtractions AGI
Income
Less than zero 8,139 1.3 -23,635 146 9 419 2,433 26 2 7 2 0.0 5.8
0-5 116,339 0.8 2,657 9 8 56 2,000 996 50 32 26 1.0 2.6
5-10 113,642 1.1 7,404 7 56 149 2,224 5,004 291 162 153 2.1 3.1
10-15 96,752 1.5 12,473 7 237 370 2,393 9,507 630 293 376 3.0 4.0
15-20 92,611 1.7 17,463 7 518 629 2,453 13,919 992 362 662 3.8 4.8
20-25 79,816 1.9 22,428 9 942 717 2,476 18,337 1,378 389 1,014 4.5 5.5
25-30 65,606 1.9 27,407 9 1,440 847 2,509 22,648 1,762 395 1,384 5.1 6.1
30-35 51,918 2.0 32,387 11 1,973 1,000 2,560 26,882 2,139 380 1,768 5.5 6.6
35-40 40,243 2.0 37,390 13 2,507 1,208 2,637 31,062 2,509 375 2,139 5.7 6.9
40-45 30,210 2.1 42,368 22 3,118 1,507 2,725 35,050 2,861 379 2,485 5.9 7.1
45-50 22,358 2.2 47,387 31 3,627 1,856 2,841 39,113 3,216 391 2,826 6.0 7.2
50-60 30,746 2.3 54,594 31 4,114 2,585 3,028 44,925 3,724 400 3,325 6.1 7.4
60-70 18,494 2.4 64,572 51 4,764 3,298 3,207 53,380 4,469 416 4,053 6.3 7.6
70-80 11,082 2.4 74,599 87 5,137 4,343 3,336 61,906 5,226 426 4,801 6.4 7.8
80-90 6,705 2.4 84,557 127 5,334 4,855 3,394 71,119 6,051 434 5,617 6.6 7.9
90-100 3,822 2.4 94,657 124 5,396 5,139 3,389 80,852 6,927 439 6,488 6.9 8.0
100-250 7,745 2.3 132,715 395 5,457 6,838 3,422 117,419 10,219 506 9,713 7.3 8.3
250-500 619 2.3 325,971 2,024 5,433 9,038 3,395 310,092 27,565 774 26,791 8.2 8.6
500 + 240 2.3 1,093,942 18,951 5,475 16,071 3,500 1,087,845 97,553 1,982 95,571 8.7 8.8
Quintile Distribution
First 20% 159,427 0.8 1,982 16 11 85 2,055 1,486 78 49 38 1.9 2.6
Second 20% 159,417 1.4 10,133 7 146 259 2,323 7,435 470 234 270 2.7 3.6
Middle 20% 159,403 1.8 18,463 7 607 638 2,456 14,813 1,071 367 735 4.0 5.0
Fourth 20% 159,420 1.9 29,083 11 1,622 897 2,528 24,069 1,888 388 1,514 5.2 6.3
Next 15% 119,566 2.2 46,943 25 3,459 1,906 2,841 38,779 3,187 388 2,800 6.0 7.2
Next 4% 31,884 2.4 77,302 91 5,139 4,328 3,329 64,621 5,471 428 5,043 6.5 7.8
Top 1% 7,970 2.3 179,187 1,102 5,456 7,386 3,423 164,042 14,416 575 13,841 7.7 8.4
Total 797,087 1.6 23,857 27 1,256 909 2,466 19,602 1,542 289 1,272 5.3 6.5
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year itemized deductions returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 11,067 22,429 -847,627 17,916 528 15,211 235,253 1,021 84 107 74
0-5 10,601 16,953 27,474 1,304 145 3,179 125,613 1,114 61 162 18
5-10 20,335 30,991 157,222 1,953 245 6,851 215,817 26,797 1,474 1,519 347
10-15 29,093 48,154 366,305 3,007 2,487 18,024 328,904 101,327 6,067 4,297 2,529
15-20 32,651 59,646 571,127 3,420 7,753 34,511 438,887 205,659 13,183 7,395 6,777
20-25 32,447 63,092 730,670 3,576 16,152 57,078 398,430 307,669 20,834 9,396 12,338
25-30 34,645 69,277 954,027 3,935 29,876 84,060 433,468 447,220 31,796 11,492 21,071
30-35 36,965 76,469 1,201,928 3,729 45,930 104,689 481,243 613,974 45,320 13,331 32,589
35-40 38,184 80,175 1,432,815 4,094 64,399 127,387 504,520 772,545 58,804 13,980 45,215
40-45 39,232 84,444 1,667,626 4,306 83,678 148,466 523,500 937,827 72,942 14,945 58,225
45-50 39,225 87,140 1,863,024 4,776 102,695 167,231 539,999 1,077,021 85,119 15,540 69,700
50-60 77,802 181,294 4,276,110 9,835 254,339 384,159 1,136,084 2,546,149 204,557 32,202 172,420
60-70 72,389 178,717 4,698,264 10,350 288,149 403,451 1,121,182 2,917,250 238,273 32,153 206,150
70-80 63,549 163,779 4,757,135 9,603 284,976 400,483 1,052,494 3,043,443 251,603 29,824 221,784
80-90 53,059 139,983 4,501,513 9,765 258,780 353,032 927,713 2,981,093 249,102 25,831 223,270
90-100 43,212 116,904 4,097,156 9,486 221,522 289,995 796,820 2,804,128 236,422 22,032 214,391
100-250 157,000 433,983 22,116,319 70,311 846,943 1,173,999 3,594,491 16,592,660 1,434,313 93,218 1,341,096
250-500 19,822 56,091 6,646,204 44,893 108,300 190,249 756,227 5,638,994 500,062 17,046 483,017
500 + 8,770 24,466 13,561,596 156,728 47,884 247,670 1,029,633 12,394,702 1,112,322 52,047 1,060,276
Quintile Distribution
First 20% 164,008 296,816 1,757,487 34,516 50,325 201,040 2,090,674 993,037 66,437 32,039 38,303
Second 20% 164,009 350,066 6,546,500 17,946 313,757 581,791 2,185,036 3,604,064 277,597 61,559 217,501
Middle 20% 164,012 396,229 10,034,794 22,377 607,455 877,550 2,488,795 6,143,005 499,068 70,990 428,173
Fourth 20% 164,009 435,403 14,337,548 31,967 803,681 1,083,801 2,913,219 9,597,226 804,282 80,947 723,338
Next 15% 123,008 339,862 17,088,249 50,758 665,552 920,956 2,802,692 12,767,138 1,102,732 72,446 1,030,287
Next 4% 32,802 92,800 9,744,003 60,842 179,245 303,141 1,160,758 8,165,017 722,509 27,526 694,983
Top 1% 8,200 22,811 13,270,304 154,581 44,766 241,446 999,104 12,141,105 1,089,712 51,009 1,038,703
Total 820,048 1,933,987 72,778,885 372,989 2,664,781 4,209,725 14,640,278 53,410,593 4,562,337 396,516 4,171,287
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year itemized deductions returns
AGI Category Distribution
Oregon Adjustments Tax as a
Tax as a
AGI Level Number of Number of Adjusted Gross Taxable Percent of
Federal Tax Other Deductions Gross Tax Credits Net Tax Percent of
($000) Returns Exemptions Income Additions Income Taxable
Subtraction Subtractions AGI
Income
Less than zero 11,067 2.0 -76,591 1,619 48 1,374 21,257 92 8 10 7 0.0 7.3
0-5 10,601 1.6 2,592 123 14 300 11,849 105 6 15 2 0.1 1.6
5-10 20,335 1.5 7,732 96 12 337 10,613 1,318 73 75 17 0.2 1.3
10-15 29,093 1.7 12,591 103 86 620 11,305 3,483 209 148 87 0.7 2.5
15-20 32,651 1.8 17,492 105 238 1,057 13,442 6,299 404 227 208 1.2 3.3
20-25 32,447 1.9 22,519 110 498 1,759 12,279 9,482 642 290 380 1.7 4.0
25-30 34,645 2.0 27,537 114 862 2,426 12,512 12,909 918 332 608 2.2 4.7
30-35 36,965 2.1 32,515 101 1,243 2,832 13,019 16,610 1,226 361 882 2.7 5.3
35-40 38,184 2.1 37,524 107 1,687 3,336 13,213 20,232 1,540 366 1,184 3.2 5.9
40-45 39,232 2.2 42,507 110 2,133 3,784 13,344 23,905 1,859 381 1,484 3.5 6.2
45-50 39,225 2.2 47,496 122 2,618 4,263 13,767 27,458 2,170 396 1,777 3.7 6.5
50-60 77,802 2.3 54,961 126 3,269 4,938 14,602 32,726 2,629 414 2,216 4.0 6.8
60-70 72,389 2.5 64,903 143 3,981 5,573 15,488 40,300 3,292 444 2,848 4.4 7.1
70-80 63,549 2.6 74,858 151 4,484 6,302 16,562 47,891 3,959 469 3,490 4.7 7.3
80-90 53,059 2.6 84,840 184 4,877 6,654 17,485 56,185 4,695 487 4,208 5.0 7.5
90-100 43,212 2.7 94,815 220 5,126 6,711 18,440 64,892 5,471 510 4,961 5.2 7.6
100-250 157,000 2.8 140,868 448 5,395 7,478 22,895 105,686 9,136 594 8,542 6.1 8.1
250-500 19,822 2.8 335,294 2,265 5,464 9,598 38,151 284,482 25,228 860 24,368 7.3 8.6
500 + 8,770 2.8 1,546,362 17,871 5,460 28,241 117,404 1,413,307 126,833 5,935 120,898 7.8 8.6
Quintile Distribution
First 20% 164,008 1.8 10,716 211 307 1,226 12,747 6,055 405 195 234 2.2 3.9
Second 20% 164,009 2.1 39,916 109 1,913 3,547 13,323 21,975 1,693 375 1,326 3.3 6.0
Middle 20% 164,012 2.4 61,183 136 3,704 5,351 15,175 37,455 3,043 433 2,611 4.3 7.0
Fourth 20% 164,009 2.7 87,419 195 4,900 6,608 17,763 58,517 4,904 494 4,410 5.0 7.5
Next 15% 123,008 2.8 138,920 413 5,411 7,487 22,785 103,791 8,965 589 8,376 6.0 8.1
Next 4% 32,802 2.8 297,055 1,855 5,464 9,242 35,387 248,918 22,026 839 21,187 7.1 8.5
Top 1% 8,200 2.8 1,618,330 18,851 5,459 29,445 121,842 1,480,623 132,892 6,221 126,671 7.8 8.6
Total 820,048 2.4 88,750 455 3,250 5,134 17,853 65,131 5,564 484 5,087 5.7 7.8
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year single returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 10,095 9,079 -287,156 3,845 123 4,623 77,332 403 32 20 28
0-5 108,339 59,537 287,048 1,756 944 6,902 244,863 110,779 5,613 3,052 2,986
5-10 102,400 78,989 756,147 1,828 6,460 18,234 290,065 487,495 28,967 11,899 17,490
10-15 81,691 77,168 1,016,250 2,101 24,600 40,759 288,955 702,170 48,603 12,495 36,379
15-20 72,415 73,777 1,261,797 2,336 52,737 61,934 319,284 908,441 68,391 12,260 56,308
20-25 61,046 63,755 1,369,274 2,278 82,226 66,293 239,561 1,003,482 78,788 10,741 68,151
25-30 52,324 54,546 1,435,332 2,286 105,878 71,595 232,696 1,043,989 83,976 9,317 74,723
30-35 44,294 46,198 1,436,368 2,014 118,618 71,306 220,288 1,038,656 84,938 7,953 77,020
35-40 37,022 38,644 1,385,669 2,230 121,820 73,329 218,346 984,646 81,462 6,698 74,792
40-45 30,720 32,052 1,302,638 2,607 121,090 81,033 213,402 898,697 74,948 5,677 69,298
45-50 24,920 26,074 1,181,634 2,957 112,938 86,162 201,287 791,752 66,453 4,712 61,744
50-60 36,930 38,675 2,018,525 5,268 182,282 162,970 355,099 1,335,116 113,011 7,198 105,821
60-70 24,080 25,223 1,555,844 4,590 125,778 123,193 273,693 1,044,294 89,289 5,014 84,275
70-80 15,200 15,929 1,134,056 3,356 80,973 92,805 196,270 772,188 66,525 3,313 63,212
80-90 9,811 10,322 830,351 3,544 52,645 66,189 138,511 579,195 50,207 2,274 47,933
90-100 6,468 6,782 612,731 2,792 34,771 44,878 100,318 436,967 38,053 1,626 36,427
100-250 18,628 19,549 2,598,236 17,568 101,259 169,408 373,295 1,976,208 174,180 5,975 168,204
250-500 2,394 2,489 801,024 8,804 13,053 29,046 86,797 681,894 60,896 1,725 59,171
500 + 1,074 1,123 1,440,309 27,465 5,880 31,547 141,788 1,288,560 115,762 7,891 107,872
Quintile Distribution
First 20% 147,964 88,801 166,623 6,130 1,764 14,954 399,200 211,283 11,139 5,909 5,785
Second 20% 147,988 129,376 1,508,480 3,186 27,366 51,080 477,853 1,020,971 67,103 20,471 47,194
Middle 20% 147,963 152,392 2,929,301 5,164 151,718 141,729 616,545 2,127,959 163,911 25,488 138,734
Fourth 20% 147,965 154,318 4,984,388 8,039 417,844 263,869 787,629 3,563,457 292,241 26,676 265,704
Next 15% 110,979 116,211 6,376,091 17,243 545,220 498,975 1,107,765 4,275,677 363,281 22,114 341,182
Next 4% 29,594 31,090 3,146,938 17,376 159,759 230,677 495,236 2,286,179 199,936 7,911 192,024
Top 1% 7,398 7,723 3,024,256 42,488 40,405 100,921 327,622 2,599,408 232,483 11,272 221,211
Total 739,851 679,911 22,136,078 99,626 1,344,077 1,302,206 4,211,849 16,084,933 1,330,094 119,841 1,211,835
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year single returns
AGI Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
AGI Level Number of Number of Taxable Gross Percent of
Gross Federal Tax Other Deductions Credits Net Tax Percent of
($000) Returns Exemptions Additions Income Tax Taxable
Income Subtraction Subtractions AGI
Income
Less than zero 10,095 0.9 -28,445 381 12 458 7,660 40 3 2 3 0.0 7.0
0-5 108,339 0.5 2,650 16 9 64 2,260 1,023 52 28 28 1.0 2.7
5-10 102,400 0.8 7,384 18 63 178 2,833 4,761 283 116 171 2.3 3.6
10-15 81,691 0.9 12,440 26 301 499 3,537 8,595 595 153 445 3.6 5.2
15-20 72,415 1.0 17,425 32 728 855 4,409 12,545 944 169 778 4.5 6.2
20-25 61,046 1.0 22,430 37 1,347 1,086 3,924 16,438 1,291 176 1,116 5.0 6.8
25-30 52,324 1.0 27,432 44 2,024 1,368 4,447 19,952 1,605 178 1,428 5.2 7.2
30-35 44,294 1.0 32,428 46 2,678 1,610 4,973 23,449 1,918 180 1,739 5.4 7.4
35-40 37,022 1.0 37,428 60 3,291 1,981 5,898 26,596 2,200 181 2,020 5.4 7.6
40-45 30,720 1.0 42,404 85 3,942 2,638 6,947 29,255 2,440 185 2,256 5.3 7.7
45-50 24,920 1.0 47,417 119 4,532 3,458 8,077 31,772 2,667 189 2,478 5.2 7.8
50-60 36,930 1.0 54,658 143 4,936 4,413 9,616 36,153 3,060 195 2,865 5.2 7.9
60-70 24,080 1.0 64,612 191 5,223 5,116 11,366 43,368 3,708 208 3,500 5.4 8.1
70-80 15,200 1.0 74,609 221 5,327 6,106 12,913 50,802 4,377 218 4,159 5.6 8.2
80-90 9,811 1.1 84,635 361 5,366 6,746 14,118 59,035 5,117 232 4,886 5.8 8.3
90-100 6,468 1.0 94,733 432 5,376 6,938 15,510 67,558 5,883 252 5,632 5.9 8.3
100-250 18,628 1.0 139,480 943 5,436 9,094 20,040 106,088 9,350 321 9,030 6.5 8.5
250-500 2,394 1.0 334,597 3,678 5,452 12,133 36,256 284,835 25,437 721 24,716 7.4 8.7
500 + 1,074 1.0 1,341,070 25,572 5,475 29,373 132,019 1,199,776 107,786 7,347 100,439 7.5 8.4
Quintile Distribution
First 20% 147,964 0.6 1,126 41 12 101 2,698 1,428 75 40 39 3.5 2.7
Second 20% 147,988 0.9 10,193 22 185 345 3,229 6,899 453 138 319 3.1 4.6
Middle 20% 147,963 1.0 19,798 35 1,025 958 4,167 14,382 1,108 172 938 4.7 6.5
Fourth 20% 147,965 1.0 33,686 54 2,824 1,783 5,323 24,083 1,975 180 1,796 5.3 7.5
Next 15% 110,979 1.0 57,453 155 4,913 4,496 9,982 38,527 3,273 199 3,074 5.4 8.0
Next 4% 29,594 1.1 106,337 587 5,398 7,795 16,734 77,251 6,756 267 6,489 6.1 8.4
Top 1% 7,398 1.0 408,794 5,743 5,462 13,642 44,285 351,366 31,425 1,524 29,902 7.3 8.5
Total 739,851 0.9 29,920 135 1,817 1,760 5,693 21,741 1,798 162 1,638 5.5 7.5
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year joint returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 7,761 21,188 -661,250 10,436 450 12,000 157,033 606 48 106 40
0-5 9,446 24,325 23,222 493 89 1,907 80,073 736 38 218 1
5-10 13,909 37,132 106,520 789 93 3,460 115,855 29,164 1,470 2,015 8
10-15 20,918 59,071 264,582 1,332 150 9,495 185,370 110,847 6,174 6,659 644
15-20 26,700 78,242 468,852 1,508 475 23,991 245,931 234,671 14,168 11,320 3,912
20-25 27,599 84,734 621,270 1,690 3,913 39,270 255,608 349,722 22,965 13,551 10,045
25-30 27,830 87,112 765,911 2,084 9,224 56,597 264,165 456,477 31,792 14,682 17,604
30-35 29,075 91,752 944,508 2,029 16,800 74,107 299,722 582,208 42,146 15,987 26,619
35-40 29,491 93,017 1,106,103 2,102 27,718 91,615 312,661 697,783 52,068 16,250 36,141
40-45 29,637 93,350 1,259,712 2,133 40,019 100,867 318,903 813,129 62,100 16,494 45,815
45-50 29,572 92,638 1,404,691 2,302 54,022 111,361 338,802 914,481 71,089 16,506 54,708
50-60 61,323 188,253 3,374,470 5,038 166,199 281,341 765,089 2,190,187 173,634 32,980 140,717
60-70 60,568 183,116 3,933,743 6,269 225,403 327,590 829,193 2,572,386 208,022 32,242 175,811
70-80 55,654 166,135 4,168,217 6,884 243,792 345,221 839,188 2,756,832 226,339 29,657 196,688
80-90 47,534 140,477 4,033,355 6,883 230,419 312,140 773,877 2,730,286 226,987 25,446 201,541
90-100 38,921 115,614 3,690,442 6,896 199,293 259,776 681,481 2,561,012 215,082 21,384 193,698
100-250 141,702 422,660 19,932,909 53,310 766,107 1,039,132 3,152,371 15,045,425 1,297,640 89,030 1,208,611
250-500 17,532 53,923 5,871,182 36,125 96,135 163,376 652,082 4,997,409 442,763 15,397 427,366
500 + 7,654 23,322 11,925,322 126,901 42,006 212,742 850,135 10,948,760 982,406 42,365 940,041
Quintile Distribution
First 20% 136,567 399,444 1,661,720 18,458 15,419 151,877 1,327,648 1,226,710 79,827 49,859 34,153
Second 20% 136,561 428,674 5,738,835 10,148 186,332 463,930 1,504,948 3,674,092 280,152 75,431 205,839
Middle 20% 136,570 412,973 8,834,269 14,002 496,695 736,283 1,867,236 5,781,405 467,403 72,794 394,670
Fourth 20% 136,564 405,347 12,443,881 22,412 680,008 898,662 2,332,233 8,572,664 717,593 74,565 643,029
Next 15% 102,423 305,092 14,698,678 37,641 556,655 762,421 2,315,880 11,114,375 959,460 64,688 894,773
Next 4% 27,313 83,829 8,359,357 48,748 149,722 249,967 959,939 7,050,642 623,648 23,830 599,818
Top 1% 6,828 20,702 11,497,021 123,797 37,474 202,848 809,656 10,572,231 948,849 41,119 907,730
Total 682,826 2,056,061 63,233,760 275,206 2,122,305 3,465,988 11,117,540 47,992,121 4,076,932 402,286 3,680,012
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year joint returns
AGI Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
AGI Level Number of Number of Taxable Gross Percent of
Gross Federal Tax Other Deductions Credits Net Tax Percent of
($000) Returns Exemptions Additions Income Tax Taxable
Income Subtraction Subtractions AGI
Balance
Less than zero 7,761 2.7 -85,202 1,345 58 1,546 20,234 78 6 14 5 0.0 6.7
0-5 9,446 2.6 2,458 52 9 202 8,477 78 4 23 0 0.0 0.1
5-10 13,909 2.7 7,658 57 7 249 8,330 2,097 106 145 1 0.0 0.0
10-15 20,918 2.8 12,649 64 7 454 8,862 5,299 295 318 31 0.2 0.6
15-20 26,700 2.9 17,560 57 18 899 9,211 8,789 531 424 147 0.8 1.7
20-25 27,599 3.1 22,511 61 142 1,423 9,262 12,672 832 491 364 1.6 2.9
25-30 27,830 3.1 27,521 75 331 2,034 9,492 16,402 1,142 528 633 2.3 3.9
30-35 29,075 3.2 32,485 70 578 2,549 10,309 20,024 1,450 550 916 2.8 4.6
35-40 29,491 3.2 37,507 71 940 3,107 10,602 23,661 1,766 551 1,226 3.3 5.2
40-45 29,637 3.1 42,505 72 1,350 3,403 10,760 27,436 2,095 557 1,546 3.6 5.6
45-50 29,572 3.1 47,501 78 1,827 3,766 11,457 30,924 2,404 558 1,850 3.9 6.0
50-60 61,323 3.1 55,028 82 2,710 4,588 12,476 35,716 2,832 538 2,295 4.2 6.4
60-70 60,568 3.0 64,948 104 3,722 5,409 13,690 42,471 3,435 532 2,903 4.5 6.8
70-80 55,654 3.0 74,895 124 4,381 6,203 15,079 49,535 4,067 533 3,534 4.7 7.1
80-90 47,534 3.0 84,852 145 4,848 6,567 16,281 57,439 4,775 535 4,240 5.0 7.4
90-100 38,921 3.0 94,819 177 5,121 6,675 17,509 65,800 5,526 549 4,977 5.2 7.6
100-250 141,702 3.0 140,668 376 5,407 7,333 22,247 106,177 9,158 628 8,529 6.1 8.0
250-500 17,532 3.1 334,884 2,061 5,483 9,319 37,194 285,045 25,255 878 24,376 7.3 8.6
500 + 7,654 3.0 1,558,051 16,580 5,488 27,795 111,071 1,430,463 128,352 5,535 122,817 7.9 8.6
Quintile Distribution
First 20% 136,567 2.9 12,168 135 113 1,112 9,722 8,983 585 365 250 2.1 2.8
Second 20% 136,561 3.1 42,024 74 1,365 3,397 11,020 26,904 2,052 552 1,507 3.6 5.6
Middle 20% 136,570 3.0 64,687 103 3,637 5,391 13,672 42,333 3,422 533 2,890 4.5 6.8
Fourth 20% 136,564 3.0 91,121 164 4,979 6,581 17,078 62,774 5,255 546 4,709 5.2 7.5
Next 15% 102,423 3.0 143,510 368 5,435 7,444 22,611 108,514 9,368 632 8,736 6.1 8.1
Next 4% 27,313 3.1 306,058 1,785 5,482 9,152 35,146 258,142 22,833 873 21,961 7.2 8.5
Top 1% 6,828 3.0 1,683,805 18,131 5,488 29,708 118,579 1,548,364 138,964 6,022 132,942 7.9 8.6
Total 682,826 3.0 92,606 403 3,108 5,076 16,282 70,285 5,971 589 5,389 5.8 7.7
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year head-of-household returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 904 2,162 -33,716 221 12 680 11,942 22 1 34 0
0-5 7,697 19,578 22,642 122 20 469 28,189 4,162 211 585 3
5-10 15,746 40,603 121,483 84 38 1,007 56,761 69,827 3,560 5,689 24
10-15 21,290 57,509 267,897 156 148 2,155 79,351 191,394 11,102 13,129 1,110
15-20 23,830 66,081 417,217 112 987 4,420 92,193 322,711 20,276 16,861 6,212
20-25 21,298 59,580 477,929 212 2,538 5,989 91,357 380,153 26,077 15,607 12,624
25-30 17,839 49,623 488,932 92 5,420 8,032 89,508 388,742 28,098 12,877 16,563
30-35 13,639 37,395 441,697 220 9,275 8,000 82,428 346,085 25,823 8,639 17,699
35-40 10,198 27,372 381,501 180 12,092 7,813 68,023 294,055 22,451 5,673 16,972
40-45 7,689 19,994 326,113 149 13,583 8,807 60,759 243,583 18,896 3,877 15,083
45-50 5,993 15,227 284,221 161 14,222 8,529 53,642 208,131 16,363 2,788 13,586
50-60 8,714 21,766 475,213 331 28,332 14,419 91,569 341,561 27,293 3,916 23,383
60-70 5,265 12,933 340,190 346 22,453 10,445 65,072 242,843 19,766 2,348 17,422
70-80 3,170 7,684 236,278 193 15,445 7,578 45,271 168,324 13,891 1,406 12,485
80-90 1,985 4,827 168,057 145 10,246 5,066 31,235 121,890 10,181 895 9,286
90-100 1,360 3,247 128,707 187 7,269 3,535 23,186 95,065 8,014 610 7,404
100-250 3,566 8,565 493,760 1,803 19,401 12,943 76,793 386,717 33,384 1,891 31,493
250-500 388 915 130,606 780 2,117 2,145 13,604 113,513 10,061 328 9,733
500 + 190 455 284,468 3,390 1,040 4,038 17,902 265,022 23,776 656 23,120
Quintile Distribution
First 20% 34,151 88,542 220,597 466 121 3,152 133,339 149,567 8,013 11,935 209
Second 20% 34,152 94,088 551,788 220 1,003 5,306 130,483 420,274 25,935 23,520 6,658
Middle 20% 34,154 95,432 811,364 271 5,567 11,391 153,632 645,358 45,002 24,958 23,275
Fourth 20% 34,153 92,711 1,173,873 516 30,679 23,051 214,538 910,970 68,620 20,839 48,914
Next 15% 25,613 64,193 1,408,307 1,037 81,945 42,650 268,302 1,017,452 81,437 11,696 69,788
Next 4% 6,831 16,471 665,571 1,196 35,986 19,217 118,461 493,658 41,711 3,143 38,569
Top 1% 1,707 4,079 621,695 5,179 9,338 11,301 60,032 546,522 48,507 1,718 46,790
Total 170,761 455,516 5,453,195 8,885 164,639 116,069 1,078,786 4,183,802 319,225 97,809 234,202
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year head-of-household returns
AGI Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
AGI Level Number of Number of Taxable Gross Percent of
Gross Federal Tax Other Deductions Credits Net Tax Percent of
($000) Returns Exemptions Additions Income Tax Taxable
Income Subtraction Subtractions AGI
Balance
Less than zero 904 2.4 -37,296 245 14 752 13,210 25 2 37 0 0.0 0.8
0-5 7,697 2.5 2,942 16 3 61 3,662 541 27 76 0 0.0 0.1
5-10 15,746 2.6 7,715 5 2 64 3,605 4,435 226 361 2 0.0 0.0
10-15 21,290 2.7 12,583 7 7 101 3,727 8,990 522 617 52 0.4 0.6
15-20 23,830 2.8 17,508 5 41 186 3,869 13,542 851 708 261 1.5 1.9
20-25 21,298 2.8 22,440 10 119 281 4,289 17,849 1,224 733 593 2.6 3.3
25-30 17,839 2.8 27,408 5 304 450 5,018 21,792 1,575 722 929 3.4 4.3
30-35 13,639 2.7 32,385 16 680 587 6,044 25,375 1,893 633 1,298 4.0 5.1
35-40 10,198 2.7 37,409 18 1,186 766 6,670 28,835 2,202 556 1,664 4.4 5.8
40-45 7,689 2.6 42,413 19 1,767 1,145 7,902 31,680 2,458 504 1,962 4.6 6.2
45-50 5,993 2.5 47,425 27 2,373 1,423 8,951 34,729 2,730 465 2,267 4.8 6.5
50-60 8,714 2.5 54,534 38 3,251 1,655 10,508 39,197 3,132 449 2,683 4.9 6.8
60-70 5,265 2.5 64,613 66 4,265 1,984 12,359 46,124 3,754 446 3,309 5.1 7.2
70-80 3,170 2.4 74,536 61 4,872 2,391 14,281 53,099 4,382 444 3,939 5.3 7.4
80-90 1,985 2.4 84,663 73 5,162 2,552 15,736 61,405 5,129 451 4,678 5.5 7.6
90-100 1,360 2.4 94,637 138 5,345 2,599 17,048 69,901 5,893 448 5,444 5.8 7.8
100-250 3,566 2.4 138,463 506 5,441 3,630 21,535 108,446 9,362 530 8,832 6.4 8.1
250-500 388 2.4 336,615 2,010 5,457 5,530 35,063 292,559 25,930 844 25,086 7.5 8.6
500 + 190 2.4 1,497,199 17,842 5,471 21,254 94,220 1,394,853 125,139 3,455 121,684 8.1 8.7
Quintile Distribution
First 20% 34,151 2.6 6,459 14 4 92 3,904 4,380 235 350 6 0.1 0.1
Second 20% 34,152 2.8 16,157 6 29 155 3,821 12,306 759 689 195 1.2 1.6
Middle 20% 34,154 2.8 23,756 8 163 334 4,498 18,896 1,318 731 682 2.9 3.6
Fourth 20% 34,153 2.7 34,371 15 898 675 6,282 26,673 2,009 610 1,432 4.2 5.4
Next 15% 25,613 2.5 54,984 41 3,199 1,665 10,475 39,724 3,180 457 2,725 5.0 6.9
Next 4% 6,831 2.4 97,434 175 5,268 2,813 17,342 72,267 6,106 460 5,646 5.8 7.8
Top 1% 1,707 2.4 364,203 3,034 5,470 6,620 35,168 320,165 28,417 1,006 27,410 7.5 8.6
Total 170,761 2.7 31,935 52 964 680 6,318 24,501 1,869 573 1,372 4.3 5.6
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year married-filing-separately returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 430 519 -57,452 4,602 19 1,311 8,455 200 18 0 17
0-5 1,403 1,584 3,517 20 7 382 4,805 1,285 65 61 4
5-10 1,864 2,182 14,029 45 66 1,085 5,466 8,788 528 290 239
10-15 1,881 2,336 23,567 64 520 1,434 6,302 16,309 1,142 349 794
15-20 2,243 3,008 39,237 60 1,481 2,376 8,042 28,178 2,130 475 1,656
20-25 2,255 3,058 50,803 80 2,657 2,661 9,132 36,896 2,902 490 2,413
25-30 2,202 3,037 60,388 82 3,802 3,259 11,166 42,962 3,454 497 2,960
30-35 1,820 2,593 59,030 47 3,640 3,012 11,195 41,581 3,396 429 2,968
35-40 1,667 2,418 62,381 93 3,627 3,112 11,114 44,863 3,717 403 3,315
40-45 1,349 1,940 57,112 65 3,134 3,105 12,153 40,102 3,349 330 3,019
45-50 1,065 1,561 50,400 56 2,558 2,464 9,376 36,246 3,056 259 2,797
50-60 1,520 2,222 83,112 155 3,863 4,611 16,431 58,608 4,979 388 4,591
60-70 920 1,260 59,462 78 2,438 2,939 11,790 42,907 3,680 226 3,454
70-80 557 751 41,565 123 1,492 2,664 7,784 29,882 2,581 143 2,437
80-90 400 526 33,819 41 1,076 1,999 6,277 24,599 2,135 110 2,025
90-100 265 349 25,160 50 714 1,333 4,350 18,818 1,641 76 1,565
100-250 794 1,054 111,287 644 2,156 5,116 17,078 87,773 7,742 211 7,531
250-500 123 150 43,672 437 336 1,263 5,790 36,722 3,281 74 3,206
500 + 85 104 167,886 3,372 234 3,107 20,372 147,545 13,262 1,534 11,728
Quintile Distribution
First 20% 4,569 5,339 -30,112 4,707 256 3,446 21,451 16,849 1,055 505 550
Second 20% 4,568 6,079 81,303 145 3,238 4,610 16,758 58,526 4,440 957 3,485
Middle 20% 4,569 6,339 128,433 123 7,893 6,717 23,587 91,517 7,378 1,035 6,347
Fourth 20% 4,569 6,621 188,217 241 10,362 9,609 36,305 134,036 11,182 1,111 10,073
Next 15% 3,426 4,786 224,673 417 8,963 12,608 43,521 161,002 13,820 881 12,939
Next 4% 914 1,208 120,024 672 2,482 5,790 18,648 93,968 8,276 248 8,029
Top 1% 228 280 216,438 3,809 624 4,453 26,805 188,367 16,908 1,611 15,296
Total 22,843 30,652 928,976 10,115 33,818 47,234 187,075 744,264 63,059 6,348 56,719
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year married-filing-separately returns
AGI Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
AGI Level Number of Number of Taxable Gross Percent of
Gross Federal Tax Other Deductions Credits Net Tax Percent of
($000) Returns Exemptions Additions Income Tax Taxable
Income Subtraction Subtractions AGI
Balance
Less than zero 430 1.2 -133,608 10,702 45 3,048 19,664 465 41 1 40 0.0 8.6
0-5 1,403 1.1 2,507 15 5 273 3,425 916 47 44 3 0.1 0.3
5-10 1,864 1.2 7,526 24 36 582 2,933 4,715 284 156 128 1.7 2.7
10-15 1,881 1.2 12,529 34 276 762 3,350 8,671 607 186 422 3.4 4.9
15-20 2,243 1.3 17,493 27 660 1,059 3,585 12,563 950 212 738 4.2 5.9
20-25 2,255 1.4 22,529 35 1,178 1,180 4,050 16,362 1,287 217 1,070 4.7 6.5
25-30 2,202 1.4 27,424 37 1,727 1,480 5,071 19,511 1,569 226 1,344 4.9 6.9
30-35 1,820 1.4 32,434 26 2,000 1,655 6,151 22,847 1,866 236 1,631 5.0 7.1
35-40 1,667 1.5 37,421 56 2,176 1,867 6,667 26,913 2,230 242 1,989 5.3 7.4
40-45 1,349 1.4 42,337 48 2,323 2,302 9,009 29,727 2,482 245 2,238 5.3 7.5
45-50 1,065 1.5 47,324 52 2,402 2,314 8,804 34,034 2,869 243 2,626 5.5 7.7
50-60 1,520 1.5 54,679 102 2,542 3,034 10,810 38,558 3,275 255 3,020 5.5 7.8
60-70 920 1.4 64,632 85 2,650 3,195 12,815 46,638 4,001 246 3,755 5.8 8.1
70-80 557 1.3 74,624 221 2,679 4,784 13,975 53,648 4,633 258 4,376 5.9 8.2
80-90 400 1.3 84,547 104 2,691 4,997 15,691 61,496 5,338 276 5,062 6.0 8.2
90-100 265 1.3 94,944 189 2,694 5,029 16,414 71,012 6,193 287 5,906 6.2 8.3
100-250 794 1.3 140,160 811 2,715 6,443 21,508 110,546 9,751 266 9,485 6.8 8.6
250-500 123 1.2 355,054 3,551 2,728 10,267 47,070 298,549 26,671 605 26,066 7.3 8.7
500 + 85 1.2 1,975,127 39,670 2,750 36,552 239,669 1,735,826 156,024 18,045 137,979 7.0 7.9
Quintile Distribution
First 20% 4,569 1.2 -6,591 1,030 56 754 4,695 3,688 231 111 121 -1.8 3.3
Second 20% 4,568 1.3 17,798 32 709 1,009 3,669 12,812 972 210 763 4.3 6.0
Middle 20% 4,569 1.4 28,110 27 1,728 1,470 5,163 20,030 1,615 227 1,389 4.9 6.9
Fourth 20% 4,569 1.4 41,194 53 2,268 2,103 7,946 29,336 2,447 243 2,205 5.4 7.5
Next 15% 3,426 1.4 65,579 122 2,616 3,680 12,703 46,994 4,034 257 3,777 5.8 8.0
Next 4% 914 1.3 131,317 735 2,716 6,335 20,402 102,810 9,055 271 8,784 6.7 8.5
Top 1% 228 1.2 949,290 16,708 2,738 19,530 117,566 826,169 74,156 7,068 67,089 7.1 8.1
Total 22,843 1.3 40,668 443 1,481 2,068 8,190 32,582 2,761 278 2,483 6.1 7.6
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2007 Electronic returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 15,791 29,408 -602,573 13,047 369 10,731 137,605 824 65 114 57
0-5 90,415 114,543 227,948 3,258 2,190 11,670 207,588 97,219 5,225 3,308 2,694
5-10 92,850 134,262 692,513 1,771 7,156 20,332 308,100 419,573 24,605 15,059 12,330
10-15 87,787 151,603 1,097,027 2,117 19,516 42,341 375,864 717,497 46,978 24,616 26,337
15-20 85,879 162,231 1,500,233 2,483 38,208 67,009 439,699 1,026,452 71,626 30,159 45,015
20-25 76,529 152,384 1,717,559 2,428 59,825 80,439 406,619 1,205,237 88,456 29,446 61,537
25-30 68,142 139,933 1,870,869 2,586 79,733 93,747 412,132 1,312,953 99,544 27,141 74,053
30-35 59,462 126,534 1,929,028 2,912 92,882 104,284 430,362 1,336,627 103,460 23,383 80,890
35-40 52,206 113,704 1,955,713 2,897 103,802 111,578 427,387 1,339,079 105,328 20,299 85,481
40-45 46,678 103,760 1,981,256 3,190 113,511 120,187 423,986 1,339,692 106,629 18,339 88,519
45-50 41,986 96,605 1,992,994 3,219 119,111 130,433 428,335 1,331,933 106,937 17,080 89,978
50-60 73,476 176,418 4,030,084 6,202 246,876 281,712 870,708 2,662,503 216,029 30,782 185,297
60-70 61,264 155,177 3,972,099 6,896 244,496 278,985 823,064 2,645,256 217,348 27,447 189,923
70-80 49,976 131,454 3,738,479 6,077 222,810 265,493 755,235 2,509,757 208,297 23,595 184,702
80-90 39,902 107,325 3,382,742 6,446 192,639 227,546 657,097 2,317,036 194,060 19,601 174,459
90-100 31,471 86,658 2,983,536 5,983 159,788 184,021 559,656 2,089,538 176,458 16,159 160,299
100-250 105,520 296,515 14,736,586 40,947 564,880 696,874 2,364,259 11,167,068 965,382 64,322 901,062
250-500 12,026 34,494 4,009,932 24,463 64,813 100,449 432,677 3,437,452 304,821 10,801 294,019
500 + 4,522 12,866 5,092,040 49,076 24,214 86,136 375,833 4,656,052 417,299 20,374 396,926
Quintile Distribution
First 20% 219,169 311,116 530,440 18,507 12,771 50,449 733,321 653,574 38,428 23,279 19,661
Second 20% 219,186 410,975 3,834,005 6,174 104,467 169,241 1,079,942 2,625,027 184,508 75,050 118,317
Middle 20% 219,175 465,151 7,204,338 10,696 353,510 393,929 1,582,763 4,977,622 385,978 86,293 303,095
Fourth 20% 219,174 532,493 12,547,222 20,425 762,609 863,544 2,650,764 8,352,342 680,499 93,886 586,886
Next 15% 164,384 450,427 16,221,192 33,172 827,401 968,551 2,981,550 11,495,342 974,152 85,203 888,951
Next 4% 43,836 124,264 8,416,531 31,472 237,135 326,788 1,180,869 6,713,689 587,678 31,998 555,679
Top 1% 10,958 31,448 7,554,334 65,553 58,924 141,466 626,996 6,794,152 607,303 26,315 580,988
Total 1,095,882 2,325,874 56,308,062 185,999 2,356,818 2,913,968 10,836,205 41,611,747 3,458,546 422,024 3,053,577
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2007 Electronic returns
AGI Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
AGI Level Number of Number of Taxable Gross Percent of
Gross Federal Tax Other Deductions Credits Net Tax Percent of
($000) Returns Exemptions Additions Income Tax Taxable
Income Subtraction Subtractions AGI
Balance
Less than zero 15,791 1.9 -38,159 826 23 680 8,714 52 4 7 4 0.0 6.9
0-5 90,415 1.3 2,521 36 24 129 2,296 1,075 58 37 30 1.2 2.8
5-10 92,850 1.4 7,458 19 77 219 3,318 4,519 265 162 133 1.8 2.9
10-15 87,787 1.7 12,497 24 222 482 4,282 8,173 535 280 300 2.4 3.7
15-20 85,879 1.9 17,469 29 445 780 5,120 11,952 834 351 524 3.0 4.4
20-25 76,529 2.0 22,443 32 782 1,051 5,313 15,749 1,156 385 804 3.6 5.1
25-30 68,142 2.1 27,455 38 1,170 1,376 6,048 19,268 1,461 398 1,087 4.0 5.6
30-35 59,462 2.1 32,441 49 1,562 1,754 7,238 22,479 1,740 393 1,360 4.2 6.1
35-40 52,206 2.2 37,462 56 1,988 2,137 8,187 25,650 2,018 389 1,637 4.4 6.4
40-45 46,678 2.2 42,445 68 2,432 2,575 9,083 28,701 2,284 393 1,896 4.5 6.6
45-50 41,986 2.3 47,468 77 2,837 3,107 10,202 31,723 2,547 407 2,143 4.5 6.8
50-60 73,476 2.4 54,849 84 3,360 3,834 11,850 36,236 2,940 419 2,522 4.6 7.0
60-70 61,264 2.5 64,836 113 3,991 4,554 13,435 43,178 3,548 448 3,100 4.8 7.2
70-80 49,976 2.6 74,806 122 4,458 5,312 15,112 50,219 4,168 472 3,696 4.9 7.4
80-90 39,902 2.7 84,776 162 4,828 5,703 16,468 58,068 4,863 491 4,372 5.2 7.5
90-100 31,471 2.8 94,803 190 5,077 5,847 17,783 66,396 5,607 514 5,094 5.4 7.7
100-250 105,520 2.8 139,657 388 5,353 6,604 22,406 105,829 9,149 610 8,539 6.1 8.1
250-500 12,026 2.9 333,439 2,034 5,389 8,353 35,979 285,835 25,347 898 24,449 7.3 8.6
500 + 4,522 2.8 1,126,059 10,853 5,355 19,048 83,112 1,029,644 92,282 4,505 87,777 7.8 8.5
Quintile Distribution
First 20% 219,169 1.4 2,420 84 58 230 3,346 2,982 175 106 90 3.7 3.0
Second 20% 219,186 1.9 17,492 28 477 772 4,927 11,976 842 342 540 3.1 4.5
Middle 20% 219,175 2.1 32,870 49 1,613 1,797 7,222 22,711 1,761 394 1,383 4.2 6.1
Fourth 20% 219,174 2.4 57,248 93 3,480 3,940 12,094 38,108 3,105 428 2,678 4.7 7.0
Next 15% 164,384 2.7 98,679 202 5,033 5,892 18,138 69,930 5,926 518 5,408 5.5 7.7
Next 4% 43,836 2.8 192,000 718 5,410 7,455 26,938 153,155 13,406 730 12,676 6.6 8.3
Top 1% 10,958 2.9 689,390 5,982 5,377 12,910 57,218 620,018 55,421 2,402 53,020 7.7 8.6
Total 1,095,882 2.1 51,382 170 2,151 2,659 9,888 37,971 3,156 385 2,786 5.4 7.3
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2007 Paper returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 12,605 23,809 -830,242 82,863 252 908,097 117,665 1,565 133 127 57
0-5 92,654 89,107 218,623 3,678 1,987 27,271 196,197 95,255 5,082 2,262 3,153
5-10 70,521 78,049 520,464 1,801 6,627 11,442 213,721 330,929 19,681 8,024 12,244
10-15 57,666 82,717 718,395 2,107 15,842 20,449 233,774 483,591 32,458 11,355 21,890
15-20 54,120 89,627 944,556 2,228 29,117 36,200 276,117 659,041 47,110 13,902 33,827
20-25 47,940 85,497 1,076,750 2,178 45,067 45,371 239,562 769,477 57,521 14,004 43,964
25-30 42,228 77,287 1,158,905 2,393 59,259 55,016 235,498 827,129 63,722 13,030 51,000
30-35 38,287 72,366 1,241,966 1,841 71,033 61,286 256,803 887,056 69,648 12,286 57,589
35-40 33,889 66,359 1,268,983 2,049 77,602 72,507 235,092 896,584 71,343 11,174 60,285
40-45 29,531 60,214 1,253,496 2,103 80,617 81,622 234,419 869,664 69,805 10,306 59,575
45-50 25,420 53,756 1,205,761 2,595 80,063 84,522 225,345 825,133 66,725 9,281 57,462
50-60 44,299 98,971 2,429,764 5,337 161,423 195,189 450,323 1,640,654 133,829 17,217 116,642
60-70 36,444 86,240 2,362,358 5,392 154,191 196,430 434,917 1,592,174 131,234 15,366 115,881
70-80 29,587 72,908 2,213,508 4,879 136,811 191,800 397,326 1,499,061 124,667 13,291 111,381
80-90 23,452 59,041 1,989,733 4,806 115,665 164,979 344,075 1,375,178 115,407 11,061 104,346
90-100 18,188 46,876 1,724,181 4,489 92,725 130,737 289,184 1,218,539 103,049 9,084 93,966
100-250 67,378 178,585 9,548,401 35,410 355,957 556,864 1,460,225 7,268,536 629,134 40,954 588,179
250-500 9,661 26,414 3,261,179 24,318 50,869 104,105 369,435 2,764,713 245,209 10,544 234,665
500 + 5,343 14,397 10,131,235 122,677 27,601 204,086 763,816 9,275,883 832,910 52,998 779,912
Quintile Distribution
First 20% 147,844 156,951 -339,849 87,533 5,279 940,859 434,323 264,572 14,890 6,498 9,033
Second 20% 147,838 220,401 2,077,267 5,435 54,743 68,649 642,412 1,423,528 98,231 31,448 68,603
Middle 20% 147,843 274,772 4,328,756 7,866 230,995 212,803 881,442 3,085,815 239,463 46,050 194,410
Fourth 20% 147,846 325,922 7,912,422 16,858 517,915 608,130 1,465,062 5,380,850 438,623 56,888 381,893
Next 15% 110,882 284,346 10,963,942 29,650 558,493 804,093 1,818,214 7,834,433 664,995 55,964 609,034
Next 4% 29,568 79,774 6,455,406 35,975 156,979 284,682 873,438 5,229,250 459,593 23,517 436,076
Top 1% 7,392 20,054 11,040,071 129,826 38,302 228,756 858,600 10,061,715 902,872 55,902 846,970
Total 739,213 1,362,220 42,438,015 313,144 1,562,705 3,147,970 6,973,492 33,280,163 2,818,667 276,266 2,546,019
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2007 Paper returns
AGI Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
AGI Level Number of Number of Taxable Gross Percent of
Gross Federal Tax Other Deductions Credits Net Tax Percent of
($000) Returns Exemptions Additions Income Tax Taxable
Income Subtraction Subtractions AGI
Balance
Less than zero 12,605 1.9 -65,866 6,574 20 72,043 9,335 124 11 10 5 NA 3.7
0-5 92,654 1.0 2,360 40 21 294 2,118 1,028 55 24 34 1.4 3.3
5-10 70,521 1.1 7,380 26 94 162 3,031 4,693 279 114 174 2.4 3.7
10-15 57,666 1.4 12,458 37 275 355 4,054 8,386 563 197 380 3.0 4.5
15-20 54,120 1.7 17,453 41 538 669 5,102 12,177 871 257 625 3.6 5.1
20-25 47,940 1.8 22,460 45 940 946 4,997 16,051 1,200 292 917 4.1 5.7
25-30 42,228 1.8 27,444 57 1,403 1,303 5,577 19,587 1,509 309 1,208 4.4 6.2
30-35 38,287 1.9 32,438 48 1,855 1,601 6,707 23,169 1,819 321 1,504 4.6 6.5
35-40 33,889 2.0 37,445 61 2,290 2,140 6,937 26,457 2,105 330 1,779 4.8 6.7
40-45 29,531 2.0 42,447 71 2,730 2,764 7,938 29,449 2,364 349 2,017 4.8 6.9
45-50 25,420 2.1 47,434 102 3,150 3,325 8,865 32,460 2,625 365 2,261 4.8 7.0
50-60 44,299 2.2 54,849 121 3,644 4,406 10,166 37,036 3,021 389 2,633 4.8 7.1
60-70 36,444 2.4 64,822 148 4,231 5,390 11,934 43,688 3,601 422 3,180 4.9 7.3
70-80 29,587 2.5 74,814 165 4,624 6,483 13,429 50,666 4,214 449 3,765 5.0 7.4
80-90 23,452 2.5 84,843 205 4,932 7,035 14,671 58,638 4,921 472 4,449 5.2 7.6
90-100 18,188 2.6 94,798 247 5,098 7,188 15,900 66,997 5,666 499 5,166 5.4 7.7
100-250 67,378 2.7 141,714 526 5,283 8,265 21,672 107,877 9,337 608 8,730 6.2 8.1
250-500 9,661 2.7 337,561 2,517 5,265 10,776 38,240 286,173 25,381 1,091 24,290 7.2 8.5
500 + 5,343 2.7 1,896,170 22,960 5,166 38,197 142,956 1,736,081 155,888 9,919 145,969 7.7 8.4
Quintile Distribution
First 20% 147,844 1.1 -2,299 592 36 6,364 2,938 1,790 101 44 61 NA 3.4
Second 20% 147,838 1.5 14,051 37 370 464 4,345 9,629 665 213 464 3.3 4.8
Middle 20% 147,843 1.9 29,279 53 1,562 1,439 5,962 20,872 1,620 312 1,315 4.5 6.3
Fourth 20% 147,846 2.2 53,518 114 3,503 4,113 9,909 36,395 2,967 385 2,583 4.8 7.1
Next 15% 110,882 2.6 98,879 267 5,037 7,252 16,398 70,656 5,997 505 5,493 5.6 7.8
Next 4% 29,568 2.7 218,324 1,217 5,309 9,628 29,540 176,855 15,544 795 14,748 6.8 8.3
Top 1% 7,392 2.7 1,493,516 17,563 5,182 30,946 116,153 1,361,163 122,142 7,563 114,579 7.7 8.4
Total 739,213 1.8 57,410 424 2,114 4,259 9,434 45,021 3,813 374 3,444 6.0 7.7
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) 2007 Full-year returns
Age Category Distribution
Oregon Adjustments
Number of Number of Adjusted Gross
AGE Federal Tax Other Deductions Taxable Income Gross Tax Credits Net Tax
Returns Exemptions Income Additions
Subtraction Subtractions
0 - 14 6,876 403 43,563 392 2,936 1,300 9,320 32,251 2,390 86 2,305
15 - 19 83,763 29,892 584,384 753 17,532 13,508 151,477 409,354 27,568 4,432 23,294
20 - 24 161,639 179,331 2,735,981 1,454 131,835 76,837 403,571 2,141,569 162,130 31,799 132,457
25 - 29 153,669 287,559 4,883,951 3,025 255,274 97,216 768,037 3,805,441 303,882 56,188 252,315
30 - 34 134,887 341,554 6,460,865 7,932 279,018 118,559 1,137,541 4,993,962 409,890 67,571 346,508
35 - 39 138,646 398,350 8,417,480 12,293 324,002 153,082 1,529,207 6,534,557 545,121 74,971 473,445
40 - 44 132,316 378,503 9,042,302 20,971 339,834 175,277 1,574,856 7,115,677 599,042 71,317 529,841
45 - 49 145,091 373,081 10,637,393 34,312 416,907 219,286 1,779,317 8,451,483 716,102 72,457 645,033
50 - 54 149,600 334,628 11,864,525 43,189 475,837 283,491 1,842,904 9,506,384 810,379 66,949 744,165
55 - 59 140,578 276,039 11,239,129 54,440 466,911 351,907 1,809,003 8,906,504 760,011 58,422 702,005
60 - 64 112,373 204,418 8,919,754 57,414 357,064 550,905 1,627,236 6,712,445 572,411 43,749 528,898
65 - 69 78,684 138,224 6,872,693 42,101 209,566 862,596 1,255,175 4,822,864 414,590 28,990 385,766
70 - 74 55,919 95,261 3,459,624 29,253 132,229 649,639 826,955 2,022,670 169,338 18,156 151,300
75 - 79 45,540 73,866 2,690,165 26,706 100,723 520,319 714,462 1,519,536 127,203 13,502 113,783
80 - 84 37,879 57,745 1,984,763 30,549 79,714 416,248 539,939 1,080,781 89,922 9,833 80,164
85+ 38,980 53,809 1,944,650 29,288 76,465 443,834 633,562 968,536 80,936 8,032 72,954
Unknown 695 1,838 13,944 47 312 129 3,204 11,407 860 283 581
Total 1,617,135 3,224,501 91,795,166 394,119 3,666,159 4,934,134 16,605,768 69,035,422 5,791,775 626,736 5,184,812
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) 2007 Full-year returns
Age Category Distribution
Oregon Adjustments Tax as a
Adjusted Tax as a
Number of Number of Taxable Percent of
AGE Gross Federal Tax Other Deductions Gross Tax Credits Net Tax Percent of
Returns Exemptions Additions Income Taxable
Income Subtraction Subtractions AGI
Income
0 - 14 6,876 0.1 6,336 57 427 189 1,356 4,690 348 13 335 5.3 7.1
15 - 19 83,763 0.4 6,977 9 209 161 1,808 4,887 329 53 278 4.0 5.7
20 - 24 161,639 1.1 16,927 9 816 475 2,497 13,249 1,003 197 820 4.8 6.2
25 - 29 153,669 1.9 31,782 20 1,661 633 4,998 24,764 1,978 366 1,642 5.2 6.6
30 - 34 134,887 2.5 47,898 59 2,069 879 8,433 37,023 3,039 501 2,569 5.4 6.9
35 - 39 138,646 2.9 60,712 89 2,337 1,104 11,030 47,131 3,932 541 3,415 5.6 7.2
40 - 44 132,316 2.9 68,339 159 2,568 1,325 11,902 53,778 4,527 539 4,004 5.9 7.4
45 - 49 145,091 2.6 73,315 237 2,873 1,511 12,264 58,250 4,936 499 4,446 6.1 7.6
50 - 54 149,600 2.2 79,308 289 3,181 1,895 12,319 63,545 5,417 448 4,974 6.3 7.8
55 - 59 140,578 2.0 79,949 387 3,321 2,503 12,868 63,356 5,406 416 4,994 6.2 7.9
60 - 64 112,373 1.8 79,376 511 3,178 4,903 14,481 59,734 5,094 389 4,707 5.9 7.9
65 - 69 78,684 1.8 87,346 535 2,663 10,963 15,952 61,294 5,269 368 4,903 5.6 8.0
70 - 74 55,919 1.7 61,869 523 2,365 11,618 14,788 36,171 3,028 325 2,706 4.4 7.5
75 - 79 45,540 1.6 59,073 586 2,212 11,426 15,689 33,367 2,793 297 2,499 4.2 7.5
80 - 84 37,879 1.5 52,398 807 2,104 10,989 14,254 28,533 2,374 260 2,116 4.0 7.4
85+ 38,980 1.4 49,888 751 1,962 11,386 16,254 24,847 2,076 206 1,872 3.8 7.5
Unknown 695 2.6 20,064 68 449 186 4,610 16,414 1,238 407 836 4.2 5.1
Total 1,617,135 2.0 56,764 244 2,267 3,051 10,269 42,690 3,582 388 3,206 5.6 7.5
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE C: DISTRIBUTION OF RETURNS BY TYPE 2007 Full-year returns
Age Category Distribution
Number of Single Joint Separate Head of Household Qualifying Widow(er) Itemized
AGE
Returns Number % Number % Number % Number % Number % Number %
0 - 14 6,876 6,832 99.4 23 0.3 2 0.0 19 0.3 0 0.0 321 4.7
15 - 19 83,763 81,469 97.3 553 0.7 126 0.2 1,615 1.9 0 0.0 713 0.9
20 - 24 161,639 132,470 82.0 12,673 7.8 1,436 0.9 15,050 9.3 10 0.0 8,624 5.3
25 - 29 153,669 88,194 57.4 38,796 25.2 2,306 1.5 24,358 15.9 15 0.0 35,080 22.8
30 - 34 134,887 50,506 37.4 57,195 42.4 2,360 1.7 24,782 18.4 44 0.0 56,983 42.2
35 - 39 138,646 40,712 29.4 68,450 49.4 2,475 1.8 26,925 19.4 84 0.1 74,545 53.8
40 - 44 132,316 37,047 28.0 67,375 50.9 2,464 1.9 25,305 19.1 125 0.1 78,276 59.2
45 - 49 145,091 45,036 31.0 74,779 51.5 2,884 2.0 22,220 15.3 172 0.1 90,477 62.4
50 - 54 149,600 50,663 33.9 81,129 54.2 2,673 1.8 14,968 10.0 167 0.1 99,620 66.6
55 - 59 140,578 50,559 36.0 79,423 56.5 2,380 1.7 8,107 5.8 109 0.1 97,741 69.5
60 - 64 112,373 40,680 36.2 66,587 59.3 1,538 1.4 3,524 3.1 44 0.0 82,794 73.7
65 - 69 78,684 27,751 35.3 48,475 61.6 824 1.0 1,605 2.0 29 0.0 59,714 75.9
70 - 74 55,919 20,647 36.9 33,940 60.7 449 0.8 862 1.5 21 0.0 42,959 76.8
75 - 79 45,540 19,706 43.3 24,964 54.8 334 0.7 518 1.1 18 0.0 34,760 76.3
80 - 84 37,879 20,118 53.1 17,111 45.2 273 0.7 369 1.0 8 0.0 28,553 75.4
85+ 38,980 27,163 69.7 11,176 28.7 308 0.8 325 0.8 8 0.0 28,798 73.9
Unknown 695 298 42.9 177 25.5 11 1.6 209 30.1 0 0.0 90 12.9
Total 1,617,135 739,851 45.8 682,826 42.2 22,843 1.4 170,761 10.6 854 0.1 820,048 50.7
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE D: SOURCES OF ADJUSTED GROSS INCOME (THOUSANDS OF DOLLARS) 2007 Full-year returns
Age Category Distribution
Taxable
Number of Adjusted Gross Wages, Business Taxable Schedule E Farm All Other
AGE Dividends Capital Gains Adjustments
Returns Income Salaries, Tips
and Interest
Income Pensions Income1 Income Income2
0 - 14 6,876 43,563 6,804 12,439 521 17,730 956 4,184 36 1,104 210
15 - 19 83,763 584,384 513,422 22,450 3,861 31,640 2,448 7,819 241 5,616 3,113
20 - 24 161,639 2,735,981 2,593,623 29,647 32,243 49,657 8,402 14,098 -796 40,388 31,281
25 - 29 153,669 4,883,951 4,582,032 39,203 113,149 74,782 26,897 33,414 -2,433 82,160 65,251
30 - 34 134,887 6,460,865 5,753,662 63,758 208,960 184,885 56,434 166,051 -6,830 121,776 87,830
35 - 39 138,646 8,417,480 7,179,806 125,520 305,895 303,862 92,539 380,295 -10,633 165,241 125,045
40 - 44 132,316 9,042,302 7,407,400 191,352 353,418 471,694 124,238 482,071 -16,492 177,168 148,545
45 - 49 145,091 10,637,394 8,279,754 323,660 449,608 739,201 186,071 698,982 -29,501 193,991 204,373
50 - 54 149,600 11,864,525 8,629,312 466,497 516,831 1,083,082 338,097 898,210 -28,014 224,186 263,678
55 - 59 140,578 11,239,129 7,258,978 616,901 560,240 1,158,815 886,368 885,952 -41,773 189,808 276,161
60 - 64 112,373 8,919,754 4,211,746 640,391 396,759 1,301,325 1,810,925 601,752 -44,347 210,519 209,315
65 - 69 78,684 6,872,693 1,382,652 763,285 149,830 2,219,214 2,108,788 340,461 -32,898 30,093 88,733
70 - 74 55,919 3,459,624 424,079 458,784 54,438 655,064 1,672,966 237,780 -22,453 13,787 34,822
75 - 79 45,540 2,690,165 169,409 483,984 12,715 542,027 1,291,457 209,386 -10,770 9,271 17,314
80 - 84 37,879 1,984,763 54,250 475,680 11,929 372,577 952,804 126,176 -6,017 4,487 7,122
85+ 38,980 1,944,650 28,582 586,517 3,146 429,108 808,042 77,602 12,397 3,289 4,032
Unknown 695 13,944 11,283 864 347 1,435 348 106 -388 54 103
Total 1,617,135 91,795,167 58,486,794 5,300,930 3,173,890 9,636,098 10,367,781 5,164,338 -240,672 1,472,938 1,566,929
1
Schedule E income includes: rental real estate, royalties, partnerships, S corporations, and trusts.
2
All other income includes: taxable state income tax refunds, alimony received, unemployment compensation, and other income.
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE I: OREGON CREDITS (THOUSANDS OF DOLLARS) 2007 Full-year returns
Age Category Distribution
NONREFUNDABLE CREDITS REFUNDABLE CREDITS
Child and Working
Number of Exemption Retirement Elderly or Political Tax Paid to 1 Earned Mobile Home
AGE Total Credits Dependent Other Credits Family Child
Returns Credits Income Disabled Contributions Other States Income Park Closure
Care Care
0 - 14 6,876 86 47 2 0 0 0 0 1 32 5 0
15 - 19 83,763 4,432 3,980 240 41 0 20 0 22 79 49 1
20 - 24 161,639 31,799 26,297 2,153 1,889 0 697 0 93 390 276 2
25 - 29 153,669 56,188 43,095 3,646 5,582 0 1,961 0 189 746 962 6
30 - 34 134,887 67,571 51,710 3,289 5,332 0 2,010 0 290 2,742 2,187 10
35 - 39 138,646 74,971 60,120 3,221 3,746 0 1,519 0 398 2,859 3,078 30
40 - 44 132,316 71,317 56,867 2,598 1,984 1 872 0 459 3,986 4,514 36
45 - 49 145,091 72,457 55,861 2,011 938 3 410 0 616 4,693 7,880 45
50 - 54 149,600 66,949 49,931 1,187 286 8 157 0 862 4,174 10,274 70
55 - 59 140,578 58,422 40,907 607 112 25 55 1 958 5,044 10,613 100
60 - 64 112,373 43,749 29,076 305 32 305 18 0 752 3,950 9,226 85
65 - 69 78,684 28,990 17,578 120 12 172 4 10 457 3,626 6,917 95
70 - 74 55,919 18,156 11,480 47 3 108 1 3 308 2,317 3,792 95
75 - 79 45,540 13,502 8,644 16 0 97 1 2 248 707 3,712 75
80 - 84 37,879 9,833 6,649 6 1 85 1 2 186 694 2,129 80
85+ 38,980 8,032 5,744 3 1 72 0 1 123 1,063 976 50
Unknown 695 283 266 5 1 0 3 0 0 7 0 0
Total 1,617,135 626,736 468,252 19,457 19,963 876 7,729 19 5,960 37,108 66,591 781
1
Other Credits includes Claim of Right Income Repayments Refundable Credit
Oregon Department of Revenue
2007 Personal Income Tax Statistics
Quintile Groups for Part-Year Resident and
Nonresident Returns
The following two tables summarize Oregon adjusted gross income and tax by Oregon income range for
part-year resident returns and nonresident returns.
The tables below show the AGI levels for each quintile group provided in the detailed tables.
Part-Year Resident Returns
Quintile Group AGI Range
First 20% Less than $3,741
Second 20% $3,742 - $8,711
Middle 20% $8,712 - $16,796
Fourth 20% $16,797 - $34,322
Next 15% $34,323 - $83,982
Next 4% $83,983 - $185,543
Top 1% $185,544 +
Nonresident Returns
Quintile Group AGI Range
First 20% Less than $1,751
Second 20% $1,752 - $8,250
Middle 20% $8,251 - $23,690
Fourth 20% $23,691 - $49,601
Next 15% $49,602 - $102,922
Next 4% $102,923 - $278,351
Top 1% $278,352 +
Resident and
ns
tax by Oregon income range for both
n the detailed tables.
ns
ange
$3,741
$8,711
$16,796
$34,322
$83,982
$185,543
44 +
ange
$1,751
$8,250
$23,690
$49,601
$102,922
$278,351
52 +
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2007 Part-year returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Gross Income Additions Income
Subtraction Subtractions
Less than zero 1,502 2,783 -40,566 127 0 391 6 23 2 2 2
0-5 17,418 24,014 42,254 359 1,024 2,874 13,609 28,408 1,893 707 1,253
5-10 13,399 20,961 98,321 314 3,240 3,490 20,655 72,904 5,150 1,592 3,680
10-15 9,218 15,541 113,900 252 5,085 3,612 19,709 86,979 6,523 1,538 5,088
15-20 6,377 11,646 110,694 500 5,782 3,543 17,619 84,821 6,572 1,231 5,383
20-25 4,851 9,388 108,530 233 6,229 3,418 17,184 82,321 6,520 1,052 5,495
25-30 3,574 7,246 98,084 226 5,953 3,146 15,168 74,280 5,998 819 5,185
30-35 2,803 5,840 90,958 283 5,669 2,893 14,147 68,690 5,608 689 4,926
35-40 2,171 4,762 81,251 93 5,068 2,875 12,460 61,020 5,002 567 4,437
40-45 1,756 3,776 74,484 207 4,719 2,055 11,333 56,715 4,691 462 4,231
45-50 1,507 3,475 71,488 259 4,276 2,108 11,128 54,292 4,500 409 4,091
50-60 2,173 5,197 118,695 416 6,798 3,352 19,114 89,991 7,533 661 6,876
60-70 1,525 3,863 98,729 423 5,198 2,848 15,428 75,748 6,394 505 5,889
70-80 1,148 2,877 85,902 183 4,245 1,884 13,075 66,924 5,701 401 5,299
80-90 836 2,146 70,896 406 3,206 1,481 10,528 56,100 4,768 330 4,437
90-100 600 1,556 56,884 262 2,330 1,266 8,225 45,412 3,907 264 3,643
100-250 2,157 5,852 304,586 1,446 8,558 5,359 39,973 252,187 21,956 978 20,977
250-500 273 769 89,899 1,013 1,112 1,280 9,088 79,430 6,995 161 6,834
500 + 155 434 213,174 2,276 651 2,941 12,895 198,958 17,780 524 17,256
Quintile Distribution
First 20% 14,686 20,695 -16,778 431 550 2,213 8,754 15,463 1,022 388 676
Second 20% 14,690 22,317 89,321 296 2,686 3,663 20,054 65,201 4,523 1,499 3,144
Middle 20% 14,689 24,813 181,493 611 8,101 5,806 31,437 138,613 10,400 2,430 8,125
Fourth 20% 14,690 28,729 354,727 939 20,822 11,294 55,825 268,940 21,484 3,207 18,335
Next 15% 11,016 25,687 572,532 1,959 32,437 16,067 88,843 437,701 36,579 3,246 33,341
Next 4% 2,938 7,841 338,886 1,497 11,534 6,716 47,413 274,848 23,772 1,252 22,520
Top 1% 734 2,044 367,982 3,547 3,013 5,058 29,019 334,437 29,712 868 28,844
Total 73,443 132,126 1,888,164 9,279 79,142 50,817 281,346 1,535,203 127,492 12,891 114,984
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2007 Part-year returns
AGI Category Distribution
Oregon Adjustments Tax as a
Tax as a
AGI Level Number of Number of Adjusted Taxable Percent of
Federal Tax Other Deductions Gross Tax Credits Net Tax Percent of
($000) Returns Exemptions Gross Income Additions Income Taxable
Subtraction Subtractions AGI
Balance
Less than zero 1,502 1.9 -27,008 85 0 260 4 15 1 1 1 NA 7.2
0-5 17,418 1.4 2,426 21 59 165 781 1,631 109 41 72 3.0 4.4
5-10 13,399 1.6 7,338 24 242 261 1,542 5,441 384 119 275 3.7 5.0
10-15 9,218 1.7 12,356 27 552 392 2,138 9,436 708 167 552 4.5 5.9
15-20 6,377 1.8 17,358 78 907 556 2,763 13,301 1,031 193 844 4.9 6.3
20-25 4,851 1.9 22,373 48 1,284 705 3,542 16,970 1,344 217 1,133 5.1 6.7
25-30 3,574 2.0 27,444 63 1,666 880 4,244 20,783 1,678 229 1,451 5.3 7.0
30-35 2,803 2.1 32,450 101 2,022 1,032 5,047 24,506 2,001 246 1,758 5.4 7.2
35-40 2,171 2.2 37,425 43 2,334 1,324 5,739 28,107 2,304 261 2,044 5.5 7.3
40-45 1,756 2.2 42,417 118 2,687 1,170 6,454 32,298 2,671 263 2,410 5.7 7.5
45-50 1,507 2.3 47,437 172 2,837 1,399 7,384 36,027 2,986 272 2,715 5.7 7.5
50-60 2,173 2.4 54,623 192 3,128 1,542 8,796 41,413 3,467 304 3,164 5.8 7.6
60-70 1,525 2.5 64,740 277 3,409 1,868 10,117 49,671 4,193 331 3,862 6.0 7.8
70-80 1,148 2.5 74,828 160 3,698 1,641 11,389 58,296 4,966 350 4,616 6.2 7.9
80-90 836 2.6 84,804 485 3,835 1,772 12,593 67,105 5,703 395 5,308 6.3 7.9
90-100 600 2.6 94,807 437 3,883 2,111 13,709 75,687 6,512 440 6,072 6.4 8.0
100-250 2,157 2.7 141,208 671 3,968 2,485 18,532 116,916 10,179 454 9,725 6.9 8.3
250-500 273 2.8 329,302 3,711 4,075 4,690 33,290 290,951 25,624 591 25,033 7.6 8.6
500 + 155 2.8 1,375,318 14,682 4,199 18,975 83,195 1,283,600 114,712 3,381 111,331 8.1 8.7
Quintile Distribution
First 20% 14,686 1.4 -1,142 29 37 151 596 1,053 70 26 46 NA 4.4
Second 20% 14,690 1.5 6,080 20 183 249 1,365 4,439 308 102 214 3.5 4.8
Middle 20% 14,689 1.7 12,356 42 552 395 2,140 9,437 708 166 553 4.5 5.9
Fourth 20% 14,690 2.0 24,148 64 1,417 769 3,800 18,308 1,463 218 1,248 5.2 6.8
Next 15% 11,016 2.3 51,973 178 2,945 1,459 8,065 39,733 3,321 295 3,027 5.8 7.6
Next 4% 2,938 2.7 115,346 510 3,926 2,286 16,138 93,550 8,091 426 7,665 6.6 8.2
Top 1% 734 2.8 501,338 4,832 4,106 6,891 39,536 455,636 40,479 1,183 39,296 7.8 8.6
Total 73,443 1.8 25,709 126 1,078 692 3,831 20,903 1,736 176 1,566 6.1 7.5
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS) All 2007 Nonresident returns
AGI Category Distribution
Oregon Adjustments
AGI Level Number of Number of Adjusted Gross Taxable
Federal Tax Other Deductions Gross Tax Credits Net Tax
($000) Returns Exemptions Income Additions Income
Subtraction Subtractions
Less than zero 7,688 17,444 -352,259 76,677 16 899,817 211 1,135 98 78 26
0-5 38,711 74,449 67,769 4,186 2,092 26,400 31,883 47,098 2,486 945 1,600
5-10 15,995 32,291 116,030 510 3,885 4,489 32,573 82,167 4,603 1,586 3,132
10-15 10,390 22,516 128,410 318 4,854 5,326 29,540 92,964 5,869 1,771 4,210
15-20 8,360 18,894 145,682 168 5,860 6,880 32,119 105,964 7,157 1,879 5,358
20-25 7,355 17,185 165,018 114 7,317 8,109 32,949 121,127 8,657 1,974 6,739
25-30 6,545 15,487 179,598 209 8,705 6,018 34,420 132,722 9,886 1,942 7,983
30-35 6,063 14,967 196,664 157 9,893 6,067 58,881 145,372 11,116 1,939 9,199
35-40 5,497 13,713 205,953 240 11,042 5,230 39,370 152,091 11,880 1,856 10,043
40-45 5,011 12,742 212,706 129 11,531 5,762 41,264 155,959 12,363 1,785 10,581
45-50 4,316 11,297 204,763 79 11,103 4,119 39,027 151,272 12,132 1,673 10,461
50-60 7,054 19,107 386,504 328 20,685 9,927 72,741 285,755 23,257 2,828 20,430
60-70 5,300 14,893 343,263 575 17,232 8,120 62,069 257,219 21,267 2,456 18,812
70-80 3,784 10,855 282,243 211 13,472 6,801 50,022 212,413 17,743 1,944 15,800
80-90 2,754 7,977 233,110 230 10,553 5,461 40,177 178,171 15,024 1,590 13,434
90-100 2,025 5,924 191,896 249 8,037 3,857 30,841 149,521 12,704 1,271 11,433
100-250 5,996 17,269 836,206 1,540 23,069 21,420 163,519 681,346 59,101 7,162 51,939
250-500 973 2,650 333,232 1,622 2,906 7,430 34,696 291,794 25,909 3,660 22,250
500 + 700 1,807 1,185,959 8,202 1,966 35,754 96,281 1,077,193 96,694 20,325 76,369
Quintile Distribution
First 20% 28,902 59,905 -341,375 80,437 448 921,995 10,446 10,621 660 317 361
Second 20% 28,909 54,565 131,196 756 4,107 7,146 43,373 89,831 4,784 1,705 3,196
Middle 20% 28,899 64,071 437,264 747 17,482 20,336 97,044 317,993 21,100 5,704 15,681
Fourth 20% 28,903 71,548 1,027,413 847 53,440 28,493 218,379 757,659 58,757 9,575 49,277
Next 15% 21,679 60,901 1,497,905 1,642 72,587 35,166 265,733 1,130,597 93,994 10,534 83,462
Next 4% 5,780 16,668 851,313 1,815 21,945 22,292 164,626 697,223 60,612 7,599 53,013
Top 1% 1,445 3,809 1,459,031 9,501 4,212 41,560 122,982 1,317,360 118,040 23,230 94,810
Total 144,517 331,467 5,062,746 95,745 174,222 1,076,987 922,583 4,321,284 357,947 58,664 299,799
Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS) All 2007 Nonresident returns
AGI Category Distribution
Oregon Adjustments Tax as a
Tax as a
AGI Level Number of Number of Adjusted Gross Taxable Percent of
Federal Tax Other Deductions Gross Tax Credits Net Tax Percent of
($000) Returns Exemptions Income Additions Income Taxable
Subtraction Subtractions AGI
Balance
Less than zero 7,688 2.3 -45,819 9,974 2 117,042 28 148 13 10 3 NA 2.3
0-5 38,711 1.9 1,751 108 54 682 824 1,217 64 24 41 2.4 3.4
5-10 15,995 2.0 7,254 32 243 281 2,036 5,137 288 99 196 2.7 3.8
10-15 10,390 2.2 12,359 31 467 513 2,843 8,948 565 171 405 3.3 4.5
15-20 8,360 2.3 17,426 20 701 823 3,842 12,675 856 225 641 3.7 5.1
20-25 7,355 2.3 22,436 16 995 1,103 4,480 16,469 1,177 269 916 4.1 5.6
25-30 6,545 2.4 27,440 32 1,330 920 5,259 20,278 1,511 297 1,220 4.4 6.0
30-35 6,063 2.5 32,437 26 1,632 1,001 9,712 23,977 1,833 320 1,517 4.7 6.3
35-40 5,497 2.5 37,467 44 2,009 951 7,162 27,668 2,161 338 1,827 4.9 6.6
40-45 5,011 2.5 42,448 26 2,301 1,150 8,235 31,123 2,467 356 2,112 5.0 6.8
45-50 4,316 2.6 47,443 18 2,573 954 9,042 35,049 2,811 388 2,424 5.1 6.9
50-60 7,054 2.7 54,792 47 2,932 1,407 10,312 40,510 3,297 401 2,896 5.3 7.1
60-70 5,300 2.8 64,767 109 3,251 1,532 11,711 48,532 4,013 463 3,550 5.5 7.3
70-80 3,784 2.9 74,589 56 3,560 1,797 13,220 56,135 4,689 514 4,175 5.6 7.4
80-90 2,754 2.9 84,644 84 3,832 1,983 14,589 64,695 5,456 577 4,878 5.8 7.5
90-100 2,025 2.9 94,763 123 3,969 1,905 15,230 73,838 6,273 628 5,646 6.0 7.6
100-250 5,996 2.9 139,461 257 3,847 3,572 27,271 113,634 9,857 1,195 8,662 6.2 7.6
250-500 973 2.7 342,479 1,667 2,987 7,636 35,658 299,891 26,628 3,761 22,867 6.7 7.6
500 + 700 2.6 1,694,227 11,717 2,809 51,077 137,544 1,538,847 138,134 29,035 109,099 6.4 7.1
Quintile Distribution
First 20% 28,902 2.1 -11,812 2,783 16 31,901 361 368 23 11 13 NA 3.4
Second 20% 28,909 1.9 4,538 26 142 247 1,500 3,107 166 59 111 2.4 3.6
Middle 20% 28,899 2.2 15,131 26 605 704 3,358 11,004 730 197 543 3.6 4.9
Fourth 20% 28,903 2.5 35,547 29 1,849 986 7,556 26,214 2,033 331 1,705 4.8 6.5
Next 15% 21,679 2.8 69,095 76 3,348 1,622 12,258 52,152 4,336 486 3,850 5.6 7.4
Next 4% 5,780 2.9 147,286 314 3,797 3,857 28,482 120,627 10,487 1,315 9,172 6.2 7.6
Top 1% 1,445 2.6 1,009,710 6,575 2,915 28,761 85,109 911,668 81,689 16,076 65,612 6.5 7.2
Total 144,517 2.3 35,032 663 1,206 7,452 6,384 29,902 2,477 406 2,075 5.9 6.9
Oregon Department of Revenue
2007 Personal Income Tax Statistics
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